Germany: Relief from German withholding taxation for non-resident parent entities tightened

Real Estate Tax Services Newsalert ()

German legislators have now changed the provision that grants relief from withholding taxation on dividends paid to non resident parent company under a Double Tax Treaty or the Parent Subsidiary Directive. This was a direct effect of an EU infringement procedure against Germany. The new set of rules are applicable as of 1 January 2012.

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Relief from German withholding taxation for non-resident parent entities tightened
Mar 2012 Austria: Fiscal Stability Package 2012: Planned Tax Law Amendments in Real Estate Taxation
Mar 2012 Germany: Relief from German withholding taxation for non-resident parent entities tightened
Feb 2012 France / Luxembourg: Proposed renegotiation of the France-Luxembourg double tax treaty
Feb 2012 United States: Long-awaited proposed FATCA regulations issued
Jan 2012 Ireland: Irish Budget 2012 ― What does it mean for you?
Jan 2012 Spain: New Spanish Government approves measures to reduce public deficit and makes tax amendments for years 2012-2013
Dec 2011 Italy: The new tax regime of Italian Real Estate Investment Funds
Nov 2011 Germany: Sale of bad debts without recourse is not a provision of services
Oct 2011 Germany: New developments on German withholding taxation
May 2011 Spain: German real estate funds: An update on the tax optimization alternatives in Spain
May 2011 Luxembourg: Tax Authorities issue Circulars on Intra-group Financing Activities
Apr 2011 UK: Budget Report 2011
Mar 2011 Netherlands
Feb 2011 Luxembourg: Issue 4
Feb 2011 Spain: Issue 2
Feb 2011 Germany: Issue 1
Feb 2011 France: issue 3
Dec 2010 Germany: Issue 13
Dec 2010 Poland: Issue 12
Jul 2010 Austria: Issue 8
Jun 2010 Italy: Issue 7
Apr 2010 Australia: Issue 6